9911796707
TMI Blog2000 (5) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... vocates, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in these appeals filed by Revenue is whether the respondents M/s. National Trading Co. has imported watch case in complete condition so as to attract requirement of special licence for its import? 2. Shri R.K. Sharma, learned SDR, submitted that watch cases fall under negative list for the purpose o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which can be made only on the basis of special licence. Accordingly they were liable for confiscation and the redemption fine and personal penalty imposed by the Assistant Commissioner were not in excess which should be upheld by the Tribunal. Reliance was placed on the decision in the case of Sharp Business v. C.C. - 1990 (49) E.L.T. 640 and Sigma Electronics v. C.C., Jaipur - 1997 (91) E.L.T. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... properly fitted in the watch case. As only parts of watch cases have been imported by the respondents the import of which is allowed free the confiscation and consequential redemption fine and penalty is not legal. The decision in the case of Sigma Electronics does not reveal whether the rings were imported by the appellants therein or not. In view of this we do not find any merit in the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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